Filing means the systematic way of keeping records for future reference. Filing has four major functions like library function, administrative function, information functions and historical functions.

Filing performs library function by sorting and arranging records for reference at future date.

The administrative function of filing states that filing is helpful in framing business policies because of maintaining records of previous decisions.

It performs information functions by maintaining, protecting and supplying various types of information.

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Filing has a historical function as the important records on the progress of the organisation are kept in systematic manner.